Reference no: EM132093541

Question - The static budget, at the beginning of the month, for Onyx Décor Company, follows:

Static budget:

Sales volume: 1,000 units; Sales price: $70.00 per unit

Variable costs: $32.00 per unit; Fixed costs: $37,900 per month

Operating income: $100

Actual results, at the end of the month, follows:

Actual results:

Sales volume: 970 units; Sales price: $74.00 per unit

Variable costs: $35.00 per unit; Fixed costs: $34,400 per month

Operating income: $3,430

Calculate the flexible budget variance for sales revenue.

A) $4,470 U

B) $4,470 F

C) $3,880 U

D) $3,880 F